买投资房不出租用做第二收入的办公地，利息可以扣税吗？

爱疯

自己已经有了自住房，想买一个投资房，贷款利息负扣税。但是听说没有租金收入也就不能利息负扣税？是不是有这么一说？
还有就是，如果买了投资房，虽然继续在自住房居住，但是在投资房里办公，比如做代购仓库，办公室等，第二收入直接来源于在投资房里办公。那么自己的ABN可以向自己付租金(市场价)吗？如果不能负扣税，一方面交大额的利息，另一方面第二收入也无法合理避税。请问怎么处理呢，有什么合法的避税方式？


https://www.yourinvestmentproper ... y-house-227529.aspx

比如说这个
If owners try to claim rental losses when no revenue is coming in, Barbara warns that ATO will place them on their watch list. “[ATO] will start putting in the query to do an audit,” he said. “They'll look at whether it's a genuine investment purchase. [Hence] you have to demonstrate…that it is being put out for business.”
购买投资房的收入，可以是自己用市场租金的价格租给自己吗？

He cited how some of his clients in northern Queensland were unable to find renters for their older properties because a massive new development next door was attracting the tenants. Though the property remained vacant, the owners were still able to negatively gear that property. “The concept is that you are in the business to make a profit out of rental,” he said.
这个说明，如果能向ATO证明投资房开放出租，但是找不到租客，那么可以负扣税。
我的问题是，自己的投资房，可以租给自己吗？

maxinfang

可以的 就是自己公司跟自己签租约合同呗 一样是租出去的意思 只是租给了自己罢了

爱疯

感觉这种情况及其复杂，而且100%是会被ATO审计，这些我都不担心。
只是想问问，可以不可以这么操作？最后能否达到Negative Gearing的效果?

dadanding

自己给自己公司来个租约，租金每月要提现在账面上，公司可以抵开销，自己可以负扣税

恒星之舞

如果是公司，就做一个简单租约，房东是你本人，租客是公司。如果是个人ABN做生意，你就是生意，生意就是你，是不存在你租自己的房子给自己一说的。ABN收入在business里面报税，而如果投资房出租给外人，就在rent里面报税，如果投资房真实用于生意，投资房的支出就在business里面扣。这样说清楚吗？不清楚私我

pipiai9889

这种小九九的公司 很容易上ATO清单 不如多花点时间去开源吧

爱疯

恒星之舞 发表于 2021-6-11 12:18
如果是公司，就做一个简单租约，房东是你本人，租客是公司。如果是个人ABN做生意，你就是生意，生意就是你 ...

是个人ABN做生意，因为不到GST的额度，来往也简单，所以暂时没有成立Pty Ltd公司。
投资房的确是用于生意，购买投资房需要提供ABN吗？还是个人名字就够了？怎样证明投资房是真真确确用于生意呢？因为我有向这么做，也想准备好面对ATO的审计，所以问的详细些。谢谢。

xq052b

你以前报税不请会计吗？这个应该问会计啊

爱疯

xq052b 发表于 2021-6-11 12:26
你以前报税不请会计吗？这个应该问会计啊

还没有发生的事，以前没有涉及到这些。

逆风而上

Don't think you can do this. Ato will  call you soon

爱疯

逆风而上 发表于 2021-6-11 12:31
Don't think you can do this. Ato will  call you soon

网上的确说不可以，但是又说成立Trust再租给公司也许可以。总之可能到最后是得不偿失。

5602

花點小時間開源吧，好過以後花更多的時間自己找自己麻煩。

xq052b

爱疯 发表于 2021-6-11 12:30
还没有发生的事，以前没有涉及到这些。

专业的事找专业的人做啦

mmllyy

active asset, small business, if you are doing the business and hold this property over 15 years, you don't need pay CGT, if under 15 years, you will get 75% discount for the CGT

逆风而上

mmllyy 发表于 2021-6-11 12:59
active asset, small business, if you are doing the business and hold this property over 15 years, yo ...

link？

mmllyy

逆风而上 发表于 2021-6-11 13:03
link？

Small business CGT concessions

In addition to the capital gains tax (CGT) exemptions and rollovers available more widely, there are four concessions that allow you to disregard or defer some or all of a capital gain from an active asset used in a small business:
•15-year exemption – If your business has continuously owned an active asset for 15 years and you're aged 55 or over and are retiring or permanently incapacitated, you won’t have an assessable capital gain when you sell the asset.
•50% active asset reduction – You can reduce the capital gain on an active asset by 50% (in addition to the 50% CGT discount if you've owned it for 12 months or more).
•Retirement exemption – Capital gains from the sale of active assets are exempt up to a lifetime limit of $500,000. If you're under 55, the exempt amount must be paid into a complying super fund or a retirement savings account.
•Rollover – If you sell an active asset, you can defer all or part of a capital gain for two years, or longer if you acquire a replacement asset or incur expenditure on making capital improvements to an existing asset.

These concessions are available when you dispose of an active asset and any of the following apply:
•you're a small business with an aggregated annual turnover of less than $2 million
•your asset was used in a closely connected small business
•you have net assets of no more than $6 million (excluding personal use assets such as your home, to the extent that it has not been used to produce income).

mmllyy

逆风而上 发表于 2021-6-11 13:03
link？

https://www.ato.gov.au/general/c ... all-business-cgt...

mmllyy

mmllyy 发表于 2021-6-11 13:24
https://www.ato.gov.au/general/capital-gains-tax/small-business-cgt...

•your asset was used in a closely connected small business

逆风而上

mmllyy 发表于 2021-6-11 13:24
•your asset was used in a closely connected small business

What is the definition of active asset?

逆风而上

mmllyy 发表于 2021-6-11 13:24
https://www.ato.gov.au/general/capital-gains-tax/small-business-cgt...

Link doesn't work

老沈在澳洲

爱疯 发表于 2021-6-11 12:24
是个人ABN做生意，因为不到GST的额度，来往也简单，所以暂时没有成立Pty Ltd公司。
投资房的确是用于生意 ...

理论上（也许不是所有得council），你把这房子作为仓库使用，需要council申请。 有人在车库做华人快递（还是很小规模），被投诉后干不下去的。
如果有批准，那是个直接证据。

AATS

In theory, you can rent your investment property to your business, earning income and doing NG, as long as there is a property leasing contract between you and the business. And the rent is on par with the market price.
However, there are many things ATO would consider. For example, is your business a sole trader or company. If you are sole trader, then you will be asked about details of the nature of the business. You will be expecting different types of queries from ATO until they believe this is a true commercial transaction, rather an private treatment for purely tax benefits. If the business is a company, then the possiblility is much lower.